9911796707
TMI Blog2025 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Pvt. Ltd. Versus Principal Commissioner, Central Excise, Service Tax and Central Tax Commissionerate [ 2019 (5) TMI 669 - DELHI HIGH COURT ]. The Delhi High Court, by this decision, interalia held that pre-consultation is mandatory before issuance of the Show Cause Notice. Since in the facts of the case before the Delhi High Court, a pre-consultation notice was not issued, the impugned Show Cause Notice was set aside and the Court relegated by the parties to the stage prior to the issuance of the impugned show cause notice. In the present case, the issue raised is only with reference as to whether pre-consultation is mandatory or otherwise, and if so, what would be its effect. Since this issue is pending in several other Writ Petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shing of the Show Cause Notice. Though this is the relief claimed in the Petition, the limited argument canvassed before us by the learned Advocate appearing on behalf of the Petitioner is that the impugned Show Cause Notice raising a demand of service tax issued to the Petitioner is not preceded by a pre-consultation notice, which is mandatory as per the Circular issued by the Central Board of Excise and Customs. Though Section 73 does not provide that the Show Cause Notice for recovery of service tax should be preceded by a pre-consultation notice, the same has been incorporated by virtue of Master Circular No. 1053/02/2017-CS dated 10th March 2017 issued by the Central Board of Excise and Customs and subsequently clarified by a Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to the issuance of the impugned show cause notice. The relevant portion of the decision of the Hon ble Delhi High Court is reproduced hereunder:- 15. In any event, as far as the present case is concerned the officers of the Respondent do not appear to have taken any conscious decision in regard to the requirement of the Master Circular. A pointed question was posed by the Court to Mr. Harpreet Singh whether prior to issuing the impugned SCN, a decision was taken by the Respondent in the light of para 5.0 of the Master Circular not to undertake the pre-notice consultation. After going through the notes in file, Mr. Harpreet Singh stated that there was no noting in the file to that effect. In other words, it appears that the Respondent co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets aside the impugned SCN dated 4th September, 2018 and relegates the parties to the stage prior to issuance of impugned SCN. The Respondent will now fix a date on which the authorised representative of the Petitioner would be heard in relation to the issues highlighted in the submissions dated 24th August, 2018 of the Petitioner in response to the communication dated 20th August, 2018 addressed to it by the Respondent. Needless to state that the Petitioner will extend its full cooperation to the Respondent by providing the necessary information. 5. This decision of the Hon ble Delhi High Court has been subjected to an Appeal before the Hon ble Supreme Court in SLP (Civil) Diary No. 35886 of 2019. While issuing notice, the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
